Article Per Year (5 Year)
p-Index From 2020 - 2025
4.853
P-Index
This Author published in this journals
All Journal Journal of Fisheries Resources Utilization Management and Technology Jurnal Pendidikan Jasmani Innofarm : Jurnal Inovasi Pertanian The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JMM (Jurnal Masyarakat Mandiri) BUANA SAINS Jurnal Ilmiah Hijau Cendekia Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Viabel : Jurnal Ilmiah Ilmu-Ilmu Pertanian Jurnal Gema Ngabdi Cendekia : Jurnal Pengabdian Masyarakat Jurnal Paradigma JPIn : Jurnal Pendidik Indonesia JURNAL ILMIAH AGRINECA EduBasic Journal: Jurnal Pendidikan Dasar Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Litbang Kota Pekalongan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Fruitset Sains : Jurnal Pertanian Agroteknologi Indonesian Journal of Innovation Studies East Asian Journal of Multidisciplinary Research (EAJMR) HEUTAGOGIA: Journal of Islamic Education Journal of Innovation and Research in Primary Education Mandiri: Jurnal Akuntansi dan Keuangan Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi
FITRIYAH, NUR
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Riset Mahasiswa Akuntansi

 1 
Analisis Efektivitas Sistem Pengendalian Internal Atas Persediaan Obat Pada Rumah Sakit Ibu dan Anak (RSIA) Permata Hati Mataram Qais, Ahmad; Fitriyah, Nur
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1688

Abstract

The purpose of this study is to determine the application of elements of the internal control system for drug supplies at RSIA Permata Hati Mataram. Drug supplies are one of the important assets owned by RSIA Permata Hati Mataram. Because inventory is an asset, good internal control must be carried out to keep the inventory from things that may happen. To obtain the necessary data, use a quantitative approach method to find answers based on basic and causal factors by analyzing the causal factors of the occurrence of descriptive data. From the results of the study, it is concluded that the internal control of the supply of drugs at RSIA Permata Hati Mataram is effective, where there is a separation between functions related to the receipt and issuance of goods. As well as showing that the pharmaceutical management of RSIA Permata Hati Mataram has implemented elements of internal control, the organizational structure of the pharmacy of RSIA Permata Hati Mataram is designed and arranged functionally so that the duties and responsibilities of each part are clean, so that errors and irregularities in the implementation of the duties and responsibilities carried out by each can be detected.
Penyusunan Laporan Keuangan Pondok Pesantren Darul Mujawiddin Berdasarkan Pedoman Akuntansi Pesantren Dinanti, Santya Dara; Fitriyah, Nur
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1705

Abstract

This research aims to analyze and evaluate the preparation of financial reports at the Darul Mujawiddin Islamic boarding school which has not implemented the Islamic Boarding School Accounting Guidelines. This research uses a descriptive quantitative approach with data collection techniques through observation and documentation studies. Research subjects include Islamic boarding school financial managers and administrators involved in the financial administration process. The research results show that the Islamic boarding schools studied still use simple financial recording methods and have not prepared financial reports in accordance with the Islamic Boarding School Accounting Guidelines. Many Islamic boarding schools still use manual cash books without a clear separationbetween restricted and unrestricted funds, and do not prepare financial position reports, cash flow reports and activity reports in a structured manner. Some of the obstacles found were limited knowledge about accounting, lack of trained human resources, and minimal technological support for financial recording and reporting. This research recommends that Islamic boarding schools improve their understanding of accounting through training, adopt a better recording system, and ensure that there is assistance in implementing the Islamic Boarding School Accounting Guidelines so that the financial reports prepared can meet applicable standards.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Badan Pemeriksa Keuangan (BPK) Provinsi NTB Sri Erniwati, M. Fajarudin Akbar; Fitriyah, Nur
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1035

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit. Penelitian ini merupakan penelitian asosiatif kuantitatif. Peneltian ini menggunakan data primer atau data penelitian yang diperoleh secara langsung dari Badan Pemeriksa Keungan (BPK) Provinsi NTB. Sampel dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan (BPK) Provinsi NTB, sehingga total sampelnya 33 responden. Alat analisis data yang digunakan adalah Statistical Product and Service Solutions (SPSS) versi 26. Hasil penelitian ini yaitu independensi, pengalaman, akuntabilitas, integritas, profesionalisme, dan e-audit berpengaruh positif terhadap kualitas audit. Artinya, semakin baik independensi, pengalaman, akuntabilitas, integritas, profesionalisme, dan e-audit maka semakin baik juga kualitas audit. Penelitian ini terbatas pada penggunaan variabel independensi, pengalaman, akuntabilitas, integritas, profesionalisme, dan e-audit sehingga perlu dikembangakan variabel lain yang jarang atau belum pernah diteliti sebelumnya, seperti audit artifical intelligence, audit switching dan penggunaan blockchain.
Pengaruh Reputasi Perusahaan, Fluktuasi Harga Emas, Kualitas Pelayanan Dan Literasi Keuangan Terhadap Minat Nasabah Berinvestasi Melalui Cicil Emas Di PT. Pegadaian (Persero) Cabang Masbagik Uswah, Nurul; Fitriyah, Nur; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1114

Abstract

This study aims to determine the influence of Company Reputation, Gold Price Fluctuations, Service Quality and Financial Literacy on Customer Interest in Investing through Gold Installments at PT. Masbagik Branch Pawnshop. The type of research used is associative with a quantitative approach. The sample in this study was 100 respondents. The sampling method used in this study is probability sampling with a simple random sampling method. The data obtained were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) analysis technique through SmartPLS software version 4. The results of this study show that the Company's Reputation and Gold Price Fluctuations have a positive and significant effect on Customer Interest in Investing through Gold Installments. Meanwhile, Service Quality and Financial Literacy do not affect customer interest in investing through gold installments.
Analisis Pengaruh Rasio Profitabilitas, Rasio Aktivitas Dan Rasio Leverage Terhadap Opini Audit Going Concern Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Dinul Qayyim; Fitriyah, Nur
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1719

Abstract

This research aims to analyze the influence of profitability ratios, activity ratios and leverage ratios on going concern audit opinions on companies listed on the Indonesia Stock Exchange (BEI). Going concern is an important aspect of an audit that reflects the company's ability to maintain its business continuity. Auditors consider various financial factors before providing a going concern audit opinion, including the company's profitability, activity and leverage. The research method used is quantitative analysis with secondary data obtained from the financial reports of coal mining sector companies listed on the IDX for the 2020-2023 period. Data analysis was carried out using descriptive statistical tests to test the influence of independent variables on going concern audit opinion. The research results show that profitability ratios as measured by GPM, NPM, ROA and ROE have a negative effect on the acceptance of going concern audit opinions. The activity ratio as measured by ITO, ART, ATO has a negative influence on going concern audit opinion, which means that the higher the company's effectiveness in managing its assets, the smaller the possibility of getting a going concern audit opinion. Meanwhile, the leverage ratio as measured by DER, DAR has a significant influence on going concern audit opinions, indicating that companies with a high level of leverage are more at risk of getting this opinion.
Co-Authors Adji, Galih Amanda, Neha Aprilian, Imam Yuardi B. Busaini, B. Bambang Argo Wibowo Bambang Bambang D Andayani, Retno Dian Novitasari Dina Oktavia Dinanti, Santya Dara Dinul Qayyim Edy Soenyoto Ekawati , Rooselyna Fahmi Hidayat Fauziah, Wiedy Putri Fidduha, Arsyadila Sophia Ganes Gunansyah Helilusiatiningsih, Nunuk Huswatun Hasanah Idris, Adam Imadudin, Alfian Imadudin, Alfiyan Imam Triarso Irawati, Titik Lathifah, Nurul Lenap, Indria Puspitasari Lewandowski, Mariusz Mardiana, Yushi Maya, Devintha Elistya melya Contesya, Sherlin Neni Mariana Nihayah, Hairun Nurabiah, Nurabiah Nurfaizah Pusparini, Herlina Putri, Helmiati Qais, Ahmad Rahimana, Putri Yunita Rahmatika, Widyana Restu Alpiansah Retno Dwi Andayani Rooselyna Ekawati Rosanti, Aulia Dewi Saifullah, Asep Sani, Muhammad Yulius Santoso, Aprilia Satriya Wibawa, Satriya Wibawa Setiawati, Rani Slamet, Triko Sri Erniwati, M. Fajarudin Akbar Susanti Susanti Susanti, Gusti Ayu Puji Ta’adi, Ta’adi Tatag Yuli Eko Siswono Tri Handayani Uswah, Nurul Wahono Widodo Wasito Wasito Wiryanto Wiryanto Wiryanto Wulan, Putri Cahya YUSLI MARIADI Zaenal Amirudin